Annual Report 2017-18

Summary of concessions for rates and charges
General rate concessions                              Deferral of general rates
In addition to those classes of land granted a        To assist eligible pensioners who have experienced
general rate exemption under s93(3) of the LG Act     large increases in the value of their property as
and s73 of the LG Regulation, Council was able to     determined by the Department of Natural Resources
grant a general rates concession to land identified    and Mines, or who have experienced financial
in s20(1)(b) of the LG Regulation to the extent       hardship, Council allows deferment of up to 50% of
that Council was satisfied the land at the relevant    the general rate by way of application.
time was owned by an entity whose objects do not
include making a profit, or an entity that provides    The deferred rates accumulate as a debt against
assistance or encouragement for arts or cultural      the property until it is sold or until the death of the
development and is one of the following:              ratepayer.

•   Boy Scout or Girl Guide Association;              The deferment of general rates applies only to rates
                                                      payable with respect to land included in Differential
•   Surf Lifesaving or Coastguard organisation;       General Rates Categories 1, 6, 7, 8, 9, 10, 11, 12,
•   Community sporting organisation – not-for-        13, 14, 15, 28 & 30.
    profit organisations without a commercial liquor
    licence;                                          To be eligible to defer up to 50% of the general rate
                                                      the applicant must:
•   Community cultural or arts organisation – not-
    for-profit organisations without a commercial      •   Own and occupy the property; and
    liquor licence; or
                                                      •   Have no overdue rates and charges on the said
•   Charitable organisation:                              property; and
    a. Not-for-profit organisation; and                •   Be the holder of a Pension Concession Card
                                                          issued by Centrelink or the Department of
    b. Registered as a charity institution or a
                                                          Veteran Affairs; or
       public benevolent institution; and
                                                      •   A Repatriation Health (Gold) Card issued by the
    c.   Providing benefits directly to the
                                                          Department of Veteran Affairs; or
         community; and
                                                      •   A Commonwealth Seniors Health Card; or
    d. Endorsed by the Australian Tax Office -
       Charity Tax Concession.                        •   A Queensland Seniors Card issued by the
                                                          Queensland State Government.
The relevant concession for the period for eligible
entities was 100% of the general rate.                Automatic eligibility applies to those ratepayers
                                                      currently receiving a Pension Concession on their
                                                      rate notice. Eligibility for those ratepayers with a
                                                      Seniors Card will be assessed accordingly.



                                                      Interest charges on deferred rates
                                                      In accordance with s122(5) of the LG Regulation,
                                                      Council is authorised to charge interest, or request
                                                      payment of an additional charge, to all deferred
                                                      general rates for the relevant period.

                                                      For the period there was one rate payer who had
                                                      their general rates deferred for the relevant period.




                                                                            2017-2018 Annual Report | Page 29